I & L Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
I & L Consult
Largest movements
- Cash -€5,319
down €5,319 (-79.5%), from €6,688 to €1,369
mainly Contributions, distributions and other (-€9,096) and Net result for the year (-€3,455)
- Tangible fixed assets -€5,297
down €5,297 (-20.5%), from €25,880 to €20,583
of which Land and buildings: -€3,401
- Receivables within one year +€1,633
up €1,633 (+5.3%), from €30,903 to €32,536
of which Trade receivables: +€1,569
- Profit (loss) carried forward -€12,550
down €12,550, from €6,671 to -€5,879
- Trade debts +€2,675
up €2,675 (+61.1%), from €4,378 to €7,053
- Other debts +€2,170
up €2,170 (+12.9%), from €16,828 to €18,998
- Accrued charges and deferred income -€2,125
no longer reported in 2025 (was €2,125)
- Tax, wage and social debts +€1,145
up €1,145 (+86.7%), from €1,320 to €2,465
- Other operating charges +€1,065
up €1,065 (+17.7%), from €6,015 to €7,080
- Gross operating margin -€930
down €930 (-10.2%), from €9,079 to €8,149
- Taxes +€352
up €352 (+32.0%), from €1,100 to €1,453
- Depreciation -€343
down €343 (-10.6%), from €3,226 to €2,883
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,471 | €54,859 | -€8,612 | -13.6% |
| Fixed assets | 21/28 | €25,880 | €20,583 | -€5,297 | -20.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €25,880 | €20,583 | -€5,297 | -20.5% |
| Land and buildings | 22 | €20,249 | €16,848 | -€3,401 | -16.8% |
| Plant, machinery and equipment | 23 | €4,868 | €3,184 | -€1,684 | -34.6% |
| Furniture and vehicles | 24 | €763 | €551 | -€212 | -27.8% |
| Current assets | 29/58 | €37,591 | €34,276 | -€3,315 | -8.8% |
| Amounts receivable within one year | 40/41 | €30,903 | €32,536 | +€1,633 | +5.3% |
| Trade receivables | 40 | €26,746 | €28,314 | +€1,569 | +5.9% |
| Other amounts receivable | 41 | €4,157 | €4,221 | +€64 | +1.5% |
| Cash at bank and in hand | 54/58 | €6,688 | €1,369 | -€5,319 | -79.5% |
| Deferred charges and accrued income | 490/1 | - | €371 | +€371 | |
| Total equity and liabilities | 10/49 | €63,471 | €54,859 | -€8,612 | -13.6% |
| Equity | 10/15 | €38,820 | €26,270 | -€12,550 | -32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €13,549 | €13,549 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Distributable reserves | 133 | €13,549 | €13,549 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €6,671 | -€5,879 | -€12,550 | |
| Amounts payable | 17/49 | €24,651 | €28,589 | +€3,938 | +16.0% |
| Amounts payable within one year | 42/48 | €22,526 | €28,589 | +€6,063 | +26.9% |
| Financial debts | 43 | - | €73 | +€73 | |
| Credit institutions | 430/8 | - | €73 | +€73 | |
| Trade debts | 44 | €4,378 | €7,053 | +€2,675 | +61.1% |
| Suppliers | 440/4 | €4,378 | €7,053 | +€2,675 | +61.1% |
| Taxes, remuneration and social security | 45 | €1,320 | €2,465 | +€1,145 | +86.7% |
| Taxes | 450/3 | €1,320 | €2,465 | +€1,145 | +86.7% |
| Other amounts payable | 47/48 | €16,828 | €18,998 | +€2,170 | +12.9% |
| Accrued charges and deferred income | 492/3 | €2,125 | - | -€2,125 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,226 | €2,883 | -€343 | -10.6% |
| Other operating charges | 640/8 | €6,015 | €7,080 | +€1,065 | +17.7% |
| Gross operating margin | 9900 | €9,079 | €8,149 | -€930 | -10.2% |
| Operating profit (loss) | 9901 | -€162 | -€1,814 | -€1,652 | -1,021% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €115 | €192 | +€78 | +67.7% |
| Recurring financial charges | 65 | €115 | €192 | +€78 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | -€276 | -€2,002 | -€1,725 | -624% |
| Income taxes | 67/77 | €1,100 | €1,453 | +€352 | +32.0% |
| Profit (loss) for the period | 9904 | -€1,377 | -€3,455 | -€2,078 | -151% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,377 | -€3,455 | -€2,078 | -151% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.